2014 (10) TMI 645

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..... ind it would be treated as Cargo Handling Service as evident from the various documents - After considering the overall facts and circumstances of the case and the financial hardship pleaded, we direct the applicant to predeposit ₹ 1,50,00,000 within a period of eight weeks - Partial stay granted. - ST/341 & 342/2012 - Misc. Order No.41045 to 41048/2014 - Dated:- 26-6-2014 - Shri P.K. Da .....

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..... f the various documents, it was found from the Profit Loss Account that they have rendered service to M/s. Brakes India Ltd. and Mahindra Mahindra Ltd. for providing cargo service and they have not paid service tax. The adjudicating authority confirmed the demand of tax of ₹ 1,89,72,702/- and ₹ 97,417/- along with interest and penalty. 4. The learned consultant on behalf of the .....

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..... ned consultant for the applicant. It is seen from the impugned order that the applicant in their Profit Loss Account mentioned the service as Cargo Transport Hire Charges . The learned counsel submitted that they are only picking up the cargo from one place and delivering it to other place within the country. 6. On a query from the Bench, the learned consultant submits that the demand would .....

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